2006 (12) TMI 355

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....e Appellant. Shri A. Hore, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - In terms of the impugned order, the appellants are required to pre-deposit Rs. 9,60,000/- (Rupees Nine Lacs Sixty Thousand). The brief facts are that the appellant is engaged in the manufacture of IC Engine and D.G. sets. They had cleared one unit of capital MTUIC engine vide invoice No. 22 dat....

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....sed two points. Firstly the engine cannot be considered as stores for consumption on board a vessel. Secondly, in the present case, the impugned goods were not supplied directly to the Indian Navy. The Ld. Counsel who represented the appellants pointed out that the engine was first sent to M/s. Garden Reach Shipbuilders & Engineers, Kolkata only for testing and thereafter the same had been sent to....